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Unified Court System Bulletin No. UCS-266.4
… review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing required payroll deductions (e.g., income tax and wage garnishments) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollNew York State Health Insurance Program – CVS Caremark Payments Made Under the Incorrect Plan
… audit covered the period from January 2022 through June 2025, and January 2019 through December 2025 for certain high-risk Medicare‑qualified members. About …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/new-york-state-health-insurance-program-cvs-caremark-payments-made-under-incorrect-planState Comptroller DiNapoli Releases School District Audits
… District officials did not establish adequate policies and procedures for network user accounts to prevent … disable 64 unneeded user accounts, which included generic and former student and employee accounts. Lansing Central School District – …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: DOCCS Transitional Services Programs Need Improvement
… those who participate.” According to DOCCS, of the 9,883 men and women released from prison in 2024, 4,443 (45%) were undomiciled – lacking a fixed, … Transitional Housing pilot that has 76 beds for men and 32 for women to combat the prison-to-shelter …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementOpinion 92-32
… A town may purchase an historically significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical … of surplus town funds to purchase an historical railroad depot located within the town, under the following …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases School Audits
… 2015-16. West Babylon Union Free School District – School Lunch Operations (Suffolk County) Meals in the district cost … generated by the meal sales. Furthermore, the school lunch productivity is lower than industry standards. These deficiencies have resulted in the district school lunch fund reporting a deficit total fund balance of $452,041 …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger (GL) modules. … of adjustment that is needed and any system constraints will determine in which module a transaction should be … are approved by the ‘Generic GL User’ will be subject to a post audit review by OSC BSAO. State agencies must ensure all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… before it releases its 2025-2029 capital plan because they may affect the needs and timing of projects in that plan. … until the capital funding issue is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planEfficiency of Warehouse Space
… Objective The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space used by State agencies for cost-savings opportunities. Our audit covered the period … The audit objective was to determine if the Office of General Services OGS has …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceCortlandville Fire Department – Internal Controls (2014M-3)
… As of November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board … Account Clerk’s financial activities, such as reviewing monthly financial reports (including the approved list of bills) and comparing these reports to the bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected financial … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165State Comptroller DiNapoli Releases Audits
… in Medicaid and their National Provider Identifier (NPI) – a unique identification number – to be included on Medicaid claims. A prior audit … claims that did not contain an enrolled or affiliated OPRA NPI as required or where the NPI was not properly validated …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is being spent appropriately and effectively. … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsArea #5 – Malware Protection – Information Technology Governance
… onto a wide variety of devices, a best practice is to force scans of any new devices connected to computers, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… 2021-S-33 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired … were billed out of compliance with guidelines (such as billing for more drug units than allowed and inadequate …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followLaSalle School – Compliance With the Reimbursable Cost Manual
… hold. Other Related Audits/Reports of Interest Mill Neck Manor School for the Deaf: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… Purpose The objective of our examination was to determine whether payments made to American Academy of … contracts C018189, C022937, and C028275. Our objective was to determine if these payments were for expenses incurred … The objective of our examination was to determine whether payments made to American Academy of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manual